EIOPA · 3378
Reporting Templates
- Regulation
- (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
- Topic
- Reporting Templates
- Submitted
- 2025-07-07
- Answered
- 2025-08-19
Question
The IGT QRTs S.36.XX require to submit intragroup transactions (above threshold) for SII regulated entities within the group. One regulated entity left the group completely, as sold externally, in the first half of the year. Do we need to include this sold entity, for which we do not have control any longer, in our reporting as of 31.12.?
Answer
This question has been rejected because the issue it deals with is already addressed in the instructions of templates S.36s. in Commission Implementing Regulation (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision. EIOPA confirms that the following transactions shall be included in the S.36 templates:in-force at the start of the reporting period;incepted during the reporting period and outstanding at the reporting date;incepted and expired/matured during the reporting period.
This Q&A is published by European Insurance and Occupational Pensions Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.
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